AGA TOPICS Newsletter
From the
National President
Sam
M. McCall, MPA, CGFM, CPA, CIA, CGAP

Most of you are busy
this time of year, and it’s been the same for me at work and as AGA
National President. In my last TOPICS message, I had just
returned from attending the joint meeting of the AGA Financial
Management Standards Board and the Governmental Accounting Standards
Board (GASB) in Norwalk, CT.
I then attended AGA’s
First National Performance Management Conference (PMC) in Portland,
OR. The conference was a tremendous success with more than 200
attendees hearing from local and national experts on performance
measurement reporting, sparking lively discussions. AGA awarded
Certificates of Recognition in SEA Reporting to cities, counties and
state agency organizations. Also, AGA was honored that three of the
seven GASB members attended the conference, with GASB member Richard
Tracy serving as a conference co-chair, and GASB Chairman Bob
Attmore, CGFM, and GASB member Cindy Green making presentations.
During the PMC, we
met with AGA members interested in establishing a chapter in Salem,
OR. AGA National President-Elect, Jeff Hart, CGFM, and I also
attended a SEA Reviewer Training session presented by Hal Steinberg,
CGFM, AGA’s SEA and CEAR Program Technical Director. About 25
participants took part in this training. The conference left me with
the thought that SEA reporting, along with financial statement
reporting, can be viewed as the cornerstone of democracy. Such
reporting allows citizens to be engaged and informed about their
government. I am already looking forward to next year’s conference
and we are tentatively looking at locations in Chicago.
In late November, I
had the honor of representing AGA at a Federal Accounting Standards
Advisory Board (FASAB) Roundtable discussion on “the stewardship
objective” described in FASAB Concept Statement 1. I then attended
the 10th Annual Mid-Atlantic Professional Development
Conference in Williamsburg, VA, and in December attended the
Regional PDC sponsored by the Central Ohio and Greater Columbus
chapters. Our National Executive Committee meets in Washington in
December with AGA leadership later meeting at the Association Summit
in New Jersey.
I continue to be amazed at
the dedication and effort shown by AGA chapters as they sponsor
educational events. I also continue to present my theme for this
year—“Accountability Reporting with a Citizen Focus.” As
accountability professionals, we support efficiency and
effectiveness in government financial management. We also recognize
that in government, equity, consensus and satisfaction are of
interest in democratic processes; however, none of these criteria
are necessarily efficient—indeed they are often inescapably
inefficient. Therefore, our responsibility is to promote
transparency in government. Woodrow Wilson noted in 1887 that the
object of administrative study is to discover first what
government can and should properly do, and second, how it can do
those proper things with the utmost efficiency at the least cost in
money and energy. We can help our elected leaders, appointed
officials and program mangers by increasing government transparency
and accountability so they can make informed policy decisions.
I wish each of you,
and your families, a joyous holiday season and a Happy New Year!
